Tax in Las Vegas comes to 8.375% on most retail purchases, 10.5% to 13.38% on hotel rooms depending on location, 9% on live entertainment tickets, and 0% on personal income. Property owners are taxed on 35% of their property’s taxable value, and businesses pay a gross-receipts Commerce Tax and a payroll-based Modified Business Tax instead of a corporate income tax. Below is how each of those rates actually applies.
Sales Tax on Purchases
Almost everything you buy in Las Vegas carries a combined sales and use tax rate of 8.375%.1State of Nevada Department of Taxation. Sales Tax and Use Tax That figure blends the state base rate with Clark County and local add-ons for public safety, transportation, and schools. It applies to clothing, electronics, restaurant meals, souvenirs, and most other retail purchases.
Two categories escape it. Groceries you prepare at home and prescription medications are exempt.1State of Nevada Department of Taxation. Sales Tax and Use Tax Prepared food is not: a restaurant meal, a food-truck order, a deli sandwich, or anything made on-site at a convenience store is taxed at the full 8.375%.
Hotel and Lodging Tax
Every short-term stay in Clark County adds a transient lodging tax to the nightly room charge. The rate depends on where the property sits:2Clark County. Code of Ordinances Title 4 Chapter 4.08 – Combined Transient Lodging Tax
- Resort hotels in the primary gaming corridor (the Strip): 13.38%
- Other lodging in the gaming corridor: 13.38%
- Properties more than 35 miles from the Las Vegas Convention Center: 10.5%
Short-term rentals booked through online platforms fall under the same rules, so a vacation rental does not sidestep the tax.
The lodging tax also applies to any mandatory charge the hotel adds to the room, not just the base rate. Clark County and the City of Las Vegas treat resort fees, cleaning fees, and booking fees as part of total room revenue for tax purposes.3City of Las Vegas. Transient Lodging Establishment Room Tax Packet When you estimate a total nightly cost, apply the lodging tax percentage to the room rate plus the resort fee combined.
Live Entertainment Tax
Tickets to shows, concerts, residencies, and other live entertainment carry a 9% excise tax on the admission price.4Nevada Legislature. Nevada Revised Statutes 368A.200 – Imposition and Amount of Tax Depending on the venue and ticketing platform, it may be baked into the ticket price or added at checkout.
Nonprofit events with fewer than 7,500 tickets available are exempt, and tips given directly to performers or venue employees are excluded from the tax calculation.4Nevada Legislature. Nevada Revised Statutes 368A.200 – Imposition and Amount of Tax
Gambling Winnings
Nevada does not tax gambling winnings at the state level. The federal government does. The IRS treats winnings as taxable income, and casinos must report certain payouts on Form W-2G. For 2026, the reporting threshold is $2,000 for slot machines, bingo, and keno, adjusted annually for inflation beginning in 2026.5Internal Revenue Service. Instructions for Forms W-2G and 5754 For sports betting, horse racing, and other wagers, reporting starts when winnings are at least 300 times the amount wagered and meet or exceed the $2,000 threshold.
Federal withholding of 24% applies to winnings above $5,000 from sweepstakes, wagering pools, lotteries, and sports bets where the payout is at least 300 times the wager.5Internal Revenue Service. Instructions for Forms W-2G and 5754 Slot, bingo, and keno winnings are not subject to automatic withholding, but the casino will withhold 24% as backup if you cannot provide a valid taxpayer identification number. All gambling income must be reported on your federal return whether or not tax was withheld at the payout.
No State Income Tax
Nevada does not tax personal income. The state constitution prohibits it: “No income tax shall ever be levied upon the wages or personal income of natural persons.”6FindLaw. Nevada Constitution Art. 10, Section 1 Changing that would take a constitutional amendment.
Las Vegas residents see no state withholding on their paychecks and do not file a state income tax return.7State of Nevada Department of Taxation. Income Tax in Nevada Federal income tax still applies as usual.
Property Tax
Property tax is calculated on the assessed value of your property, which is 35% of taxable value.8Clark County, NV. Real Property Taxable value is generally the market value of the land plus the depreciated replacement cost of any structures. Your tax bill is based on roughly a third of what the property is actually worth.
The tax rate varies by district. For fiscal year 2025–2026, properties inside Las Vegas city limits are taxed at about $3.28 per $100 of assessed value; properties in unincorporated Clark County pay about $2.50 per $100.9Clark County Treasurer. Tax Rate By District A home with a taxable value of $300,000 has an assessed value of $105,000, which at the Las Vegas city rate produces roughly $3,440 in annual property tax.
Nevada also caps how much your bill can rise year over year. The cap is 3% for a primary residence and up to 8% for other property, including rentals, commercial buildings, and vacant land.8Clark County, NV. Real Property The assessor compares the new assessed value against the prior year’s tax amount plus the cap and charges whichever is lower.10State of Nevada Department of Taxation. NRS 361.4722 Tax Cap Factors Fiscal 2025-2026 Even in a hot housing market, your bill cannot spike with your home’s value.
Excise Taxes on Specific Products
Some products carry an excise tax on top of, or in place of, the standard sales tax.
Cannabis
Retail cannabis purchases carry a 10% excise tax on the sales price, collected by the dispensary in addition to the regular sales tax.11Nevada Legislature. Nevada Revised Statutes 372A.290 – Imposition and Amount of Tax A separate 15% wholesale excise tax applies when cultivators sell to dispensaries, raising the baseline cost before products reach the shelf.12State of Nevada Department of Taxation. Fair Market Value at Wholesale of Cannabis Once the retail excise, wholesale tax baked into the price, and sales tax are combined, total taxes on a cannabis purchase run roughly 33% or more.
Tobacco and Vapor Products
Nevada levies a cigarette excise tax of 90 mills (9 cents) per cigarette, or $1.80 on a standard 20-cigarette pack, already included in the shelf price.13Nevada Legislature. Nevada Revised Statutes 370.165 – Levy, Rate, and Collection of Tax Electronic cigarettes and vapor products are taxed at 30% of the wholesale price, which gets passed on through retail pricing.
Alcohol and Motor Fuel
Alcoholic beverages carry federal and state excise taxes that vary by type and volume, with beer taxed at a lower rate than wine and spirits taxed the highest. Motor fuel taxes fund highway maintenance and regional transportation. Both are built into the price you see on the shelf, menu, or pump.
Business Taxes
Nevada does not tax corporate profits, but businesses in Las Vegas face two main state-level taxes.
The Commerce Tax applies to any business with Nevada gross revenue above $4 million in a fiscal year.14State of Nevada Department of Taxation. Commerce Tax Rates run from 0.051% to 0.331% depending on industry, with mining at the low end and rail transportation at the high end.15Nevada Department of Taxation. Commerce Tax Return Instructions Retail trade and financial services sit at 0.111%. Businesses below the $4 million threshold are exempt.
The Modified Business Tax applies to employer payrolls. Most businesses pay 1.17% on taxable wages after excluding the first $50,000 in quarterly wages.16State of Nevada Department of Taxation. Modified Business Tax Financial institutions and mining operations pay 1.554% with no wage exemption.
No Estate or Inheritance Tax
Nevada does not collect an estate tax or an inheritance tax. The state stopped requiring estate tax filings for anyone who died on or after January 1, 2005, and has not brought the tax back.17State of Nevada Department of Taxation. Estate Tax FAQs Federal estate tax rules still apply to very large estates.